Register Now for the January 17 Webcast:

“Valuing a Minority Block of Stock: IRS CCA 202152018 and its Implications for Private Company Sales”


Why Attend?


You’ll gain valuable knowledge and insights that can help you navigate the complex and evolving landscape of private company valuation. Whether you’re a company owner, investor, or advisor, this event offers a unique opportunity to learn from the best and optimize your strategies for success.


We are delighted to invite you to a comprehensive webcast focusing on Chief Counsel Advice (CCA) 202152018, addressing the intricate process of valuing a minority block of stock when a private company is on the market. This invaluable session will be led by renowned expert Mark Lingerfield, ASA, Partner, and Managing Director at Management Planning, Inc. (MPI).


Insights into IRS CCA 202152018:

  • Understand the legal interpretations of revenue provisions.
  • Gain clarity on IRS and Office of Chief Counsel positions and policies related to revenue provisions.
  • Explore legal interpretations of State law, foreign law, and other federal laws in the context of assessing or collecting liabilities under revenue provisions.


Meet Our Expert:

MPI Partner Mark Lingerfield will discuss an IRS Chief Counsel Advice memorandum concerning the valuation of a privately-owned operating company in an estate planning context when company management has begun the process of selling the underlying company. Lingerfield will discuss a case where many mistakes were made by the taxpayer, as well as discuss the appropriate methods used by MPI to valuing a minority block of stock of an operating business at various stages of the selling process.

Your input will make a lasting impact on the advocacy for family businesses.

About MPI
MPI (Management Planning Inc.) is a business valuation, litigation support, forensic accounting and M&A advisory firm providing valuations for a variety of tax, financial reporting, litigation and other business applications, as well as corporate advisory services to business owners and their representatives.

MPI has over 80 years of experience preparing Business Valuations for estate and gift tax planning and estate tax administration matters. MPI’s work product is used as the foundation for succession planning strategies implemented by advisors for numerous types of businesses and assets. MPI has decades of experience presenting and defending its work product to IRS agents and engineers at the initial audit and appellate levels. Our valuation conclusions have withstood scrutiny under audit and been accepted as filed at a high rate, which has the effect of helping clients avoid the perils and costs of tax court or ongoing tax disputes with the IRS.

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The need for fact-based reporting of issues important to multi generational businesses and protecting a lifetime of savings has never been greater. Now more than ever, multi generational businesses and family businesses are under fire. That's why Family Enterprise USA is passionately working to increase the awareness of issues important to generationally-owned family businesses built on hard work, while continuing to strengthen our presence on Capitol Hill. The issues we fight for or against with Congress in Washington DC include high income tax rates, possible elimination of valuation discounts, increase in capital gains tax, enactment of a wealth tax, and the continued burden of the gift tax, estate tax and generation skipping tax.

Family Enterprise USA promotes generationally owned family business creation, growth, viability, and sustainability by advocating for family businesses and their lifetime of savings with Congress in Washington DC.  Since 2007, Family Enterprise USA has represented and celebrated all sizes, professions and industries of family-owned enterprises and multi-generational employers. It is a bi-partisan 501.c3 organization. Family foundations can donate.

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